Civic Intelligence

Serrano Highlands Master Assoc

990 • Fiscal year 2023 • EIN 95-3833670

Nov 01, 2022 to Oct 31, 2023 • Filed on May 03, 2024

Organization Profile
5 Peters Canyon Road Suite 200Irvine, CA 92606

(714) 285-2626

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.24x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.19x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

24th percentile

-6.6%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

3.4%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$474,085

Down $12,648 (-2.6%) from 2022

Net Assets

Down

$362,037

Down $48,070 (-12%) from 2022

Liabilities

Up

$112,048

Up $35,422 (+46%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin24th percentile

Revenue

Up

$591,181

Up $19,701 (+3.4%) from 2022

Expenses

Up

$630,077

Up $62,915 (+11%) from 2022

Net Income

Down

-$38,896

Down $43,214 (-1001%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $483,793Liabilities 2011: $86,573Net Assets 2011: $397,2202011Assets 2012: $471,462Liabilities 2012: $91,094Net Assets 2012: $380,3682012Assets 2013: $482,851Liabilities 2013: $60,730Net Assets 2013: $422,1212013Assets 2014: $466,838Liabilities 2014: $60,449Net Assets 2014: $406,3892014Assets 2015: $436,519Liabilities 2015: $53,809Net Assets 2015: $382,7102015Assets 2016: $472,138Liabilities 2016: $57,843Net Assets 2016: $414,2952016Assets 2017: $492,813Liabilities 2017: $120,799Net Assets 2017: $372,0142017Assets 2018: $504,441Liabilities 2018: $69,492Net Assets 2018: $434,9492018Assets 2019: $475,139Liabilities 2019: $70,979Net Assets 2019: $404,1602019Assets 2021: $488,705Liabilities 2021: $76,536Net Assets 2021: $412,1692021Assets 2022: $486,733Liabilities 2022: $76,626Net Assets 2022: $410,1072022Assets 2023: $474,085Liabilities 2023: $112,048Net Assets 2023: $362,0372023Assets 2024: $539,941Liabilities 2024: $204,285Net Assets 2024: $335,6562024Assets 2025: $389,924Liabilities 2025: $156,487Net Assets 2025: $233,4372025

Highlighted filing

2023

Assets$474,085
Liabilities$112,048
Net Assets$362,037
Open 2023 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $496,697Expenses 2011: $478,847Net Income 2011: $17,8502011Revenue 2012: $497,362Expenses 2012: $514,214Net Income 2012: -$16,8522012Revenue 2013: $494,703Expenses 2013: $452,950Net Income 2013: $41,7532013Revenue 2014: $486,822Expenses 2014: $502,554Net Income 2014: -$15,7322014Revenue 2015: $488,435Expenses 2015: $512,114Net Income 2015: -$23,6792015Revenue 2016: $520,482Expenses 2016: $488,897Net Income 2016: $31,5852016Revenue 2017: $510,558Expenses 2017: $552,839Net Income 2017: -$42,2812017Revenue 2018: $508,526Expenses 2018: $445,591Net Income 2018: $62,9352018Revenue 2019: $509,088Expenses 2019: $539,877Net Income 2019: -$30,7892019Revenue 2021: $536,838Expenses 2021: $552,973Net Income 2021: -$16,1352021Revenue 2022: $571,480Expenses 2022: $567,162Net Income 2022: $4,3182022Revenue 2023: $591,181Expenses 2023: $630,077Net Income 2023: -$38,8962023Revenue 2024: $639,717Expenses 2024: $657,012Net Income 2024: -$17,2952024Revenue 2025: $734,960Expenses 2025: $849,839Net Income 2025: -$114,8792025

Highlighted filing

2023

Revenue$591,181
Expenses$630,077
Net Income-$38,896
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
May 3, 2024
Return Version
2022v5.0
Gross Receipts
$591,181
Mission and Program Overview

Mission

MAINTAIN COMMUNITY AREAS

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$410,954$419,274▲ $8,320
Rtn Earn Endowment Incm Other Fnds$410,107$362,037▼ $48,070
Cash and Non-Interest-Bearing Accounts$57,327$38,964▼ $18,363
Prepaid Expenses and Deferred Charges$8,965$8,931▼ $34
Accounts Receivable$6,148$4,382▼ $1,766
Total Assets$486,733$474,085▼ $12,648
Other Assets Total$3,339$2,534▼ $805
Liabilities
Deferred Revenue$55,278$61,470▲ $6,192
Accounts Payable and Accrued Expenses$21,053$49,065▲ $28,012
Other Liabilities$295$1,513▲ $1,218
Total Liabilities$76,626$112,048▲ $35,422
Net Assets / Fund Balance
Total Net Assets Fund Balance$410,107$362,037▼ $48,070
Total Liabilities and Net Assets / Fund Balance$486,733$474,085▼ $12,648
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Jack ZickafoosePresident
Santo MastropietroSecretary
Leif RanestadTreasurer
Ralph SuggVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Morrison Landscape INCLandscape1225 E WAKEHAM AVENUE, Santa Ana, CA 92705$381,147
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$565,537
Investment Income
$14,371
Other Revenue
$11,273
Change in Net Assets
$-38,896

Audited Revenue Reconciliation

Revenue per Audited Statements
$591,181
Total Revenue per Audited Statements
$591,181
Total Revenue per Form 990
$591,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$630,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$59,030-$59,030
Office Expenses-$53,280-$53,280
Other Expenses$37,361--$37,361
All Other Expenses$26,313$1,793-$28,106
Insurance-$9,272-$9,272
Fees for Services Legal-$6,968-$6,968
Fees for Services Accounting-$1,375-$1,375
Total Functional Expenses$498,359$131,718$0$630,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$630,077
Total Expenses per Audited Statements$630,077
Total Expenses per Form 990$630,077
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Tax Payable$1,513
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Yes - the management trust, 5 peters canyon road, 200, irvine, ca 92606”

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“YES”

Form 990, Page 6, Part VI, Line 11B

“An independent cpa prepares the tax returns based upon financial statements that were approved by the board.”

Form 990, Page 6, Part VI, Line 19

“They are available upon request.”

Filing and Contact Details

Filer

Filer Name
Serrano Highlands Master Assoc
EIN
95-3833670
Phone
7142852626
Address
5 PETERS CANYON ROAD SUITE 200, IRVINE, CA 92606

Signing Officer

Name
Leif Ranestad
Title
Treasurer
Phone
7142852626
Signed
2024-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leif Ranestad
Formed
1982
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Vanderpol and Company
Address
151 KALMUS DR STE M3A, COSTA MESA, CA 92626-7934
Preparer
Catherine Vanderpol CPA
Phone
7144371025
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Exempt membership adj. -9,174”

Raw XML Appendix308 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0591181
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INDEPENDENT CPA PREPARES THE TAX RETURNS BASED UPON FINANCIAL STATEMENTS THAT WERE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXEMPT MEMBERSHIP ADJ. -9,174
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEIF RANESTAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07142852626
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SERRANO HIGHLANDS MASTER ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0SERR
ReturnHeader/Filer/EIN0953833670
ReturnHeader/Filer/PhoneNum07142852626
ReturnHeader/Filer/USAddress/AddressLine1Txt05 PETERS CANYON ROAD SUITE 200
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092606
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464435702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERPOL AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 KALMUS DR STE M3A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COSTA MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926267934
ReturnHeader/PreparerPersonGrp/PhoneNum07144371025
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE VANDERPOL CPA
ReturnHeader/ReturnTs02024-05-03T18:06:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEIF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RANESTAD
ReturnHeader/TaxPeriodBeginDt02022-11-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$474,085
Liabilities
$112,048
Net assets
$362,037
Revenue
$591,181
Expenses
$630,077
Net income
-$38,896
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.90$1.56$2.33$7.35$8.50$1.15
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$2.04$3.36$6.40$6.57$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.74$1.12$3.62$5.91$6.30$0.39
2022Detailed filing. Detailed filing data is available for this year.$4.87$0.77$4.10$5.71$5.67$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.89$0.77$4.12$5.37$5.53$0.16
2019Summary only. Only limited summary data is available for this year.$4.75$0.71$4.04$5.09$5.40$0.31
2018Summary only. Only limited summary data is available for this year.$5.04$0.69$4.35$5.09$4.46$0.63
2017Summary only. Only limited summary data is available for this year.$4.93$1.21$3.72$5.11$5.53$0.42
2016Summary only. Only limited summary data is available for this year.$4.72$0.58$4.14$5.20$4.89$0.32
2015Summary only. Only limited summary data is available for this year.$4.37$0.54$3.83$4.88$5.12$0.24
2014Summary only. Only limited summary data is available for this year.$4.67$0.60$4.06$4.87$5.03$0.16
2013Summary only. Only limited summary data is available for this year.$4.83$0.61$4.22$4.95$4.53$0.42
2012Summary only. Only limited summary data is available for this year.$4.71$0.91$3.80$4.97$5.14$0.17
2011Summary only. Only limited summary data is available for this year.$4.84$0.87$3.97$4.97$4.79$0.18